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" In the case of a plan included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l... "
Investment Company Amendments Act of 1969, Hearings Before ..., 91-1 on S.34 ... - Página 32
por United States. Congress. Senate. Banking and Currency Committee - 1969 - 428 páginas
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United States Code, Volume 6

United States - 1965 - 1110 páginas
...plan included in paragraph (1) , (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l), for purposes of this section — (A) the term "employee" includes an individual who is an...
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The Code of Federal Regulations of the United States of America

1976 - 412 páginas
...plan Included In paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401 (c) (1 ) — (A) The limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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The Code of Federal Regulations of the United States of America

2000 - 816 páginas
...which was in existence on January 1, 1974, and which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) of the Code and §1.401-10(b), the provision described in paragraph (a) of this section shall...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 784 páginas
...deduction of the employer's contribu-tion under section 404(a)(2) of such Code, and which covers employees, nt adequately the interests of the employer and its employees. 401(c)(l) of such Code, shall be exempt from the provisions of section о of the Act. [46 FR S8291,...
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The Code of Federal Regulations of the United States of America

1998 - 800 páginas
...which was in existence on January 1, 1974, and which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) of the Code and §1.401-10(b), the provision described in paragraph (a) of this section shall...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 páginas
...plan included in paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) — (A) The limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1963 - 1264 páginas
...included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees atutes, as amended (12 USC, sec. 484), and as modified by subse 401(c)(l), the amounts deductible under subsection (a) (determined without regard to paragraph (10)...
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United States Congressional Serial Set, Edição 12713

1966 - 1674 páginas
...included in subsection (a) (1), (2), or (3), which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l), the amounts deductible under subsection (a) [(determined without regard to paragraph (10)...
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Compilation of Releases, Commission Opinions, and Other Material Dealing ...

United States. Securities and Exchange Commission - 1967 - 112 páginas
...deducts the amounts paid for the contract under such Section, except that plans covering employees, some or all of whom are employees within the meaning of Section 401 (c) (1) of the Internal Revenue Code, shall be excluded from the effect of this rule; (3) prohibits the...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1394 páginas
...plan included in paragraph (1), (2), or (3) which provides contributions or benefits for employees some or all of whom are employees within the meaning of section 401(c)(l) — "(A) the limitations provided by paragraphs (1), (2), (3), and (7) on the amounts deductible...
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